Bài thi cuối kỳ môn Kỹ thuật nghiệp vụ ngoại thương | Đại học Sư phạm Kỹ thuật Thành phố Hồ Chí Minh

lOMoARcPSD| 36991220
TRƯỜNG ĐẠI HỌC SƯ PHẠM KỸ THUẬT TP. HCM KHOA KINH TẾ
MÔN HỌC: KỸ THUẬT NGHIỆP VỤ NGOẠI THƯƠNG BÀI THI CUỐI KỲ
GVHD: Th.S Lê Trường Diễm Trang
Lớp học phần: FTRO332608_23_1_01 SVTH:
1. Nguyễn Thị Kim Anh 21136121 2. Trần Khải Hoàn 21136033
3. Nguyễn Hoàng Trọng Phúc 21136070 4. Nguyễn Thế Vinh 21136110
TP. Hồ Chí Minh, tháng 12 năm 2023 lOMoARcPSD| 36991220 NỘI DUNG CÂU 1: SALES CONTRACT CONTRACT No: TB/ZQ2023 DATE: 1st September 2023 THE SELLER
FOOD COMPANY OF HOCHIMINH CITY LTD.,
1610 VO VAN KIET STREET, WARD 7, DISTRICT 6, HOCHIMINH CITY, VIETNAM TEL: +84 283 967260 FAX: +84 283 967202 Website: www.foodcosa.vn Email: info@foodcosa.vn
REPRESENTED BY TRAN THI MY ANH, DIRECTOR OF
FOOD COMPANY OF HOCHIMINH CITY LTD. THE BUYER HORTEX HOLDING S.A.
UI. MSZCZONOWSKA 2, WARSAW; MAZOWIECKIE; POLAND TEL: +48 734 565524 FAX: +48 734 665553 Website: www.hortexholding.pl Email: info@hortexholding.pl
REPRESENTED BY BILL WILLIAM CLINTON, DIRECTOR OF HORTEX HOLDING S.A.
The seller has agreed to sell and the buyer has agreed to buy the commodity under the
term and conditions provided in this contract as follows:
ARTICLE 1: COMMODITY
Vietnamese cashew nuts new crop (freshly milled stock)
ARTICLE 2: QUALITY - Moisture: 10% max - Out turn: 25% max - Foreign matter: 1% max - Defective: 10% max
- Live insects: do not have live insects - Crop: new crop lOMoARcPSD| 36991220
ARTICLE 3: QUANTITY
- 1,200.00 MT (One thousand two hundred only metrics tons)
- Tolerance: +/-5% at the Buyer’s option
- Total Gross Weight: 1,207.20 Metric Ton
- Total Net Weight: 1,200.00 Metric Ton
ARTICLE 4: PACKING AND MARKING Packing:
- In PE bags weighing 25 kgs net
- Tare weight of empty bag: 150 grams per bag
- Three (3) percent marked empty spare bags with same marking to be supplied
free of cost by the sellers along with the shipment for bulk vessel
Marking: Natural top-ranking
ARTICLE 5: SHIPMENT
- Shipment date: Not later than 11th December 2023 - Trans-shipment: Not allowed
- Partial Shipment: Not allowed
- Port of Loading: Hochiminh City Port, Vietnam
- Port of Destination: Swinnoujscie, Poland ARTICLE 6: PRICE
- Unit price: USD5,512.00 (United States Dollars Five Thousand Five
Hundred and Twelve only) per metric ton of 1,000 kgs net shipped weight
FOB Hochiminh City Port, Vietnam (Incoterms 2020)
- Total amount: USD6,614,400.00 (United States Dollars Six Million Six
Hundred Fourteen Thousand Four Hundred Only)
- Tolerance Amount: +/- 5% ARTICLE 7: PAYMENT
- Currency of payment: In US Dollars by an Irrevocable Letter of Credits
- Time of payment: Draft at sight for 100 percent invoice value
- Method of payment: by T.T. Reimbursement
- All bank charges outside Poland are for the account of beneficiary. The Seller
shall be paid at sight against such presentation of documents comply to all
L/C conditions and cost of discrepancy to be born by the Buyer - Documents for payment: 1. Bill of Exchange
2. Signed Commercial invoice in triplicate lOMoARcPSD| 36991220
3. Full set 3/3 original “Clean on Board” ocean bills of lading and 3 non-
negotiable copies marked “Freight Prepaid” issued “To order”, blank
endorsed and notify applicant.
4. Certificate of origin issued by Vietnam Chamber of Commerce
andIndustry in 1 original and 1 copy showing consignee “To order”. 5. One original Phytosanitary certificate issued by Plant
ProtectionDepartment of Ministry of Agriculture and Rural Development.
6. Certificate of quality issued by SGS Vietnam Ltd. at loading port in1 original and 1 copy.
7. Certificate of quantity issued by SGS Vietnam Ltd. at loading port in1 original and 1 copy.
8. Beneficiary’s certificate confirming that shipment advice has
beenemailed to applicant, attention Timberton Willey stating B/L
number, date of shipment, sailing date, port of loading, name of vessel,
net and gross weight and ETA discharge port in 1 original.
ARTICLE 8: INSURANCE
To be covered by Buyer once the cargo is on board the vessel.
ARTICLE 9: FORCE MAJEURE
The seller/buyer are not responsible for any delay in or failure of shipment and/or
delivery due to and in case of force majeure, such as strikes, fire floods, war, riots,
embargoes, earthquakes, loss of harvest including but not limited to Acts of God,
restriction or any conditions must be notified by each party to other within 7 days by
writing with a certificate of force majeure issued by Government authority. Beyond this
time, Force Majeure circumstances shall not be taken into consideration.
ARTICLE 10: PENALTY
In the event that the Seller fails to deliver the goods under this contract on due time, the
Buyer will have the right to penalty in the amount equivalent to 1% of delayed portion
value per a week of delay but totally not exceed 3% total value contract. Telegraphic
transfer to the buyer's Bank shall effect payment for the penalty at the same time.
If either of the Buyer or Seller cancels this contract without agreement of other party,
the party is subjected to a penalty equivalent to the value of contract and it must
compensate for the loss due to cancellation of contact to the other party. lOMoARcPSD| 36991220
ARTICLE 11: CLAIM
In case upon taking the delivery, the Goods are not in strict conformity with conditions
stipulated in the contract in terms of quality, quantity and packing, the Buyer shall
submit his claim together with sufficient evidence of copy of the contract, Survey
Report, Certificate of Quality, Certificate of Quantity, Packing List with certification of
the authorized inspection company agreed by the two parties within 30 days upon the
ship’s arrival. Upon receiving the claim, the Seller shall in a timely manner solve it and
reply in writing within 30 days, after such receipt. In case of the Seller’s fault, the Seller
shall deliver the replacements not later than 30 days after the official conclusion.
ARTICLE 12: ARBITRATION
Should any disputes arise between the contracting parties to which no agreement can be
reached, these disputes shall be settled by arbitration, which shall take place in Poland
as per arbitration rules number 125 of GAFTA, English Law and English language to apply.
ARTICLE 13: REMARKS - Bill of exchange - Bill of Lading - Commercial Invoice
- Certificate of origin issued by Vietnam Chamber of Commerce and Industry
in 1 original and 1 copy showing consignee “To order”
- One original Phytosanitary certificate issued by Plant Protection Department
of Ministry of Agriculture and Rural Development
- Certificate of quality issued by SGS Vietnam Ltd. at loading port in 1 original and 1 copy.
- Certificate of quantity issued by SGS Vietnam Ltd. at loading port in 1 original and 1 copy
- Beneficiary’s certificate - Shipment Advice - Packing List - Mate’s Receipt lOMoARcPSD| 36991220
ARTICLE 14: OTHER TERMS AND CONDITIONS General Terms
Both parties undertake to execute strictly all articles of this contract. Any amendment
or addition to this contract shall be made in writing after being mutually agreed by both parties. THE BUYER THE SELLER Bill William Clinton Trần Thị Mỹ Anh lOMoARcPSD| 36991220 CÂU 2: BILL OF EXCHANGE No: VP8323
Hochiminh City, Vietnam, 24th September 2023 For: USD6,614,400.00
At xxxxx sight of this FIRST of Exchange (SECOND of the same tenor and date being
unpaid) pay to the order of HSBC Bank (Vietnam) Limited, Vietnam.
The sum of United States Dollars Six Million Six Hundred and Fourteen Thousand Four Hundred Only.
Value received as per our Invoice(s) No: 27 Dated: 24th September 2023
Drawn under: BNP Paribas Bank Polska S.A., Poland
Irrevocable L/C No: PVSW4763917 Dated: 10th September 2023
To: BNP Paribas Bank Food Company of Hochiminh City Ltd., Polska S.A., Poland
1610 Vo Van Kiet Street, Ward 7,
Trần Thị Mỹ Anh
District 6, Hochiminh City, Vietnam BILL OF EXCHANGE
No: VP8323 Hochiminh City, Vietnam, 24th September 2023 For: USD6,614,400.00
At xxxxx sight of this SECOND of Exchange (FIRST of the same tenor and date being
unpaid) pay to the order of HSBC Bank (Vietnam) Limited, Vietnam.
The sum of United States Dollars Six Million Six Hundred and Fourteen Thousand Four Hundred Only.
Value received as per our Invoice(s) No: 27
Dated: 24th September 2023 Drawn
under: BNP Paribas Bank Polska S.A., Poland
Irrevocable L/C No: PVSW4763917 Dated: 10th September 2023 lOMoARcPSD| 36991220
To: BNP Paribas Bank Food Company of Hochiminh City Ltd., Polska S.A., Poland
1610 Vo Van Kiet Street, Ward 7,
District 6, Hochiminh City, Vietnam
Trần Thị Mỹ Anh COMMERCIAL INVOICE
FOOD COMPANY OF HOCHIMINH CITY LTD.,
1610 VO VAN KIET STREET, WARD 7, DISTRICT 6, HOCHIMINH CITY, VIETNAM TEL: +84 283 967260
For Account and Risk of Messrs
COMMERCIAL INVOICE HORTEX HOLDING S.A. NO. 27
UI. MSZCZONOWSKA 2, WARSAW; MAZOWIECKIE; POLAND
Means of transport and route (as far as known) M/V SABRINA B/L No 10-LAF/PN DATE Sep 24th, 2023
From HOCHIMINH CITY PORT, VIETNAM To SWINOUJSCIE, POLAND Price : Description of goods: USD5,512.00 PER MT NET FOB
1,200.00 (ONE THOUSAND TWO HUNDRED ONLY) METRIC TONS HOCHIMINH CITY PORT,
05 PERCENT MORE OR LESS AT BUYER’S OPTION VIETNAM (INCOTERMS 2020)
VIETNAMESE CASHEW NUTS NEW CROP (FRESHLY MILLED STOCK)
CONTRACT NO. TB/ZQ2023 DATE: 1st September 2023
“WE CERTIFY THAT SPECIFICATIONS TO CONFORM STRICTLY AS
PER CONTRACT NO. TB/ZQ2023 DATE 01-SEP-2023”
Amount: USD6,614,400.00
Marking: NATURAL TOP-RANKING
Saving: United States Dollars Six Quantity:
Million Six Hundred and Fourteen Number of bags : 48,000 Bags Thousand Four Hundred Only. Gross weight : 1,207.20 Metric Tons Net weight : 1,200.00 Metric Tons Packing:
Total: USD6,614,400.00
IN PE BAGS WEIGHING 25 KGS NET TARE WEIGHT IN GRAMS OF
THE BAG IS 150 GRAMS (MINIMUM) COUNTRY OF ORIGIN: VIETNAM
HO CHI MINH CITY, SEPTEMBER 24th 2023 FOR THE DIRECTOR lOMoARcPSD| 36991220
Trần Thị Mỹ Anh CERTIFICATE OF ORIGIN
1. Goods consigned from (Exporter's business name, Reference No. address, country)
GENERALISED SYSTEM OF PREFERENCES
FOOD COMPANY OF HOCHIMINH CITY LTD.,
1610 VO VAN KIET STREET, WARD 7, DISTRICT 6, CERTIFICATE OF ORIGIN HOCHIMINH CITY, VIETNAM
(Combined declaration and certificate)
2. Goods consigned to (Consignee's name, address, country) FORM A TO ORDER Issued in Vietnam
3. Means of transport and route (as far as known) 4. For official use
BY SEA M/V SABRINA
UNDER B/L NO 10-LAF/PN DATED: 24th September 2023
FROM HOCHIMINH CITY PORT, VIETNAM TO SWINOUJSCIE, POLAND 5. Item
6. Marks and 7. Number and kind of 8. Origin
9. Gross weight or 10. Number and Number number of
packages, description of criterion other quantity date of packages goods (see Notes Number of bags: invoices Marking: 1,200.00 (ONE THOUSAND TWO overleaf) 48,000 Bags No: 27 NATURAL TOP- HUNDRED ONLY) Gross weight: Dated: RANKING METRIC TONS VIETNAMESE P 1,207.20 Metric Tons 4th December 2023 CASHEW NUTS NEW CROP Net weight: (FRESHLY MILLED STOCK) 1,200. 00 Metric Tons Packing: IN PE BAGS WEIGHING 25 KGS NET TARE WEIGHT IN GRAMS OF THE BAG IS 150 GRAMS (MINIMUM). lOMoARcPSD| 36991220 11. Certification
12. Declaration by the exporter
It is hereby certified, on the basis of control carried out, that the The undersigned hereby declares that the above details and statements are
declaration by the exporter is correct.
correct; that all the goods were produced in Vietnam and that they comply
with the origin requirements specified for goods exported to POLAND ( importing country )
( Signed )
Trần Thị Mỹ Anh
HO CHI MINH CITY, 24th September 2023
HO CHI MINH CITY, 24 th September 2023
…………………………………………………………………….. MATE’S RECEIPT
HOCHIMINH CITY, 24TH SEPTEMBER 2023
FOOD COMPANY OF HOCHIMINH CITY LTD.
1610 VO VAN KIET STREET, WARD 7, DISTRICT 6, HOCHIMINH CITY, VIETNAM
Received on board the M/V: “SABRINA” destined for SWINOUJSCIE, POLAND the undermentioned goods: WEIGHT QUANTIT PORT OF COMMODITY Y NET GROSS DISCHARGE (BAGS) (M/TS) (M/TS) B/L No. 16-HCM/NOU 48,000.00 1,200.00 1,207.20 SWINOUJSCIE, POLAND 1,200.00 (ONE THOUSAND TWO HUNDRED ONLY) METRIC TONS VIETNAMESE CASHEW NUTS NEW CROP (FRESHLY MILLED STOCK) PACKING: IN PE BAGS WEIGHING 25 KGS NET TARE WEIGHT IN GRAMS OF THE BAG IS 150 GRAMS (MINIMUM). lOMoARcPSD| 36991220 MARKING: NATURAL TOP-RANKING
Saying: - Three (3) percent marked empty spare bags with same marking to be supplied free of cost by the
sellers along with the shipment for bulk vessel.
- Forty eight thousand bags only./. TOTAL 48,000.00 1,200.00 1,207.20
Saying: FORTY EIGHT THOUSAND BAGS ONLY./. CHIEF OFFICER CÂU 3 : Bài giải Đổi đơn vị:
- Giá xuất xưởng: 500 USD/tấn => 5.496.750.000 đồng - Các chi phí cho
các chứng từ xuất khẩu khác như sau:
• Chi phí kiểm định chất lượng: 5.000.000 đồng/lô => 5.000.000 đồng
• Chi phí kiểm dịch: 500.000 đồng/lô => 500.000 đồng
• Chi phí khử trùng: 1.000.000 đồng/lô => 1.000.000 đồng
- Phí bốc hàng từ kho của người bán lên phương tiện vận tải đầu tiên: 500.000
đồng/container => 7.500.000 đồng
- Chi phí làm thủ tục hải quan xuất khẩu: 500.000 đồng/lô. Hàng không đóng thuế xuất khẩu.
- Vận chuyển hàng từ kho người bán ở An Giang đến cảng Cát Lái: 3.000.000
đồng/container => 45.000.000 đồng
- Cước vận chuyển từ TPHCM đi Đài Loan:
• Ocean Freight: 200 USD/container => 73.290.000 đồng
• Phí THC (Terminal handling charge) đầu bốc: 50 USD/container => 18.322.500 đồng
Phí THC đầu dỡ: 50 USD/container => 18.322.500 đồng -
Chi phí nhập khẩu: thuế nhập khẩu + phí và lệ phí: 10USD/tấn => 109.935.000 đồng
• Vận chuyển từ Kaohsiung Port về kho người mua: 100USD/container => 36.645.000 đồng lOMoARcPSD| 36991220
• Phí dỡ hàng tại kho của người mua: 20USD/container = 7.329.000 đồng
• Phí bảo hiểm: I = 70 USD/lô = 70 USD/tấn = 1.710.100 đồng
• Tỷ giá hối đoái: 1USD = 24.430 VND
3.1. Điều kiện FCA (Cat Lai Port, Hochiminh City), Incoterms 2020
FCA (Cat Lai Port, Hochiminh City)
= EXW’s (Seller’s warehouse) + Chi phí làm thủ tục hải quan xuất khẩu + Phí vận
chuyển từ kho người bán ở An Giang đến cảng Cát Lái
= (Giá xuất xưởng + Chi phí kiểm định chất lượng + Chi phí kiểm dịch + Chi phí
khử trùng + Phí bốc hàng từ kho người bán lên phương tiện vận tải đầu tiên) + Chi
phí làm thủ tục hải quan xuất khẩu + Phí vận chuyển từ kho người bán ở An Giang đến cảng Cát Lát
= (5.496.750.000 đồng + 5.000.000 đồng + 500.000 đồng + 1.000.000 đồng +
45.000.000 đồng) + 500.000 đồng + 7.500.000 đồng = 5.556.250.000 đồng = 227.435,5301 USD
=> 12.347.222,22 Đồng/Tấn
=> 505,4122891 USD/Tấn (Lấy 227.435,5301 USD/450 Tấn)
Vậy giá chào bán cho mỗi tấn theo điều kiện FCA (Cat Lai Port, Hochiminh
City), Incoterms 2020 là 505,4122891 USD/tấn và giá cho tổng lô hàng theo điều
kiện FCA (Cat Lai Port, Hochiminh City), Incoterms 2020 là 227.435,5301 USD
3.2. Điều kiện CPT (Kaohsiung Port, Taiwan), Incoterms 2020 Ta có:
FAS (Cat Lai Port, Hochiminh City) = FCA (Cat Lai Port, Hochiminh
City) = 5.556.250.000 đồng lOMoARcPSD| 36991220
FOB (Cat Lai Port, Hochiminh City) = FCA (Cat Lai Port, Hochiminh
City) + Phí THC (Terminal handling charge) đầu bốc = 5.556.250.000
đồng + 18.322.500 đồng = 5.574.572.500 đồng CPT (Kaohsiung Port, Taiwan)
= FOB (Cat Lai Port, Hochiminh City) + Ocean Freight
= (FCA (Cat Lai Port, Hochiminh City) + Phí THC (Terminal handling charge) đầu bốc) + Ocean Freight
= 5.574.572.500 đồng + 73.290.000 đồng = 5.647.862.500 đồng = 231.185,5301 USD
=> 12.550.805,56 Đồng/Tấn
=> 513,7456224 USD/Tấn (Lấy 231.185,5301 USD/450 Tấn)
Vậy giá chào bán cho mỗi tấn theo điều kiện CPT (Kaohsiung Port,
Taiwan), Incoterms 2020 là 513,7456224 USD/Tấn và giá cho tổng lô hàng theo
điều kiện CPT (Kaohsiung Port, Taiwan), Incoterms 2020 là 231.185,5301 USD
3.3. Điều kiện CIP (Kaohsiung Port, Taiwan), Incoterms 2020
CIP (Kaohsiung Port, Taiwan)
= CPT (Kaohsiung Port, Taiwan) + Phí bảo hiểm
= 5.647.862.500 đồng + 1.710.100 đồng = 5.649.572.600 đồng = 231.255,5301 USD
=> 12.554.605,78 Đồng/Tấn
=> 513,901178 USD/Tấn (Lấy 231.255,5301 USD/450 Tấn)
Vậy giá chào bán cho mỗi tấn theo điều kiện CIP (Kaohsiung Port,
Taiwan), Incoterms 2020 là 513,901178 USD/Tấn và giá cho tổng lô hàng theo
điều kiện CIP (Kaohsiung Port, Taiwan), Incoterms 2020 là 231.255,5301 USD
3.4. Điều kiện DAP (Buyer’s warehouse), Incoterms 2020 Ta có:
CFR (Kaohsiung Port, Taiwan) = CPT (Kaohsiung Port, Taiwan) =
5.647.862.500 đồng DAT (Kaohsiung Port, Taiwan) = CFR (Kaohsiung
Port, Taiwan) + Phí THC đầu dỡ = 5.647.862.500 đồng + 18.322.500 đồng =
5.666.185.000 đồng DAP (Buyer’s warehouse), Incoterms 2020
= DAT (Kaohsiung Port, Taiwan) + Vận chuyển từ Kaohsiung Port về kho người mua
= (CFR (Kaohsiung Port, Taiwan) + Phí THC đầu dỡ) + Vận chuyển từ Kaohsiung lOMoARcPSD| 36991220 Port về kho người mua
= 5.666.185.000 đồng + 36.645.000 đồng = 5.702.830.000 đồng = 233.435,5301 USD
=> 12.672.955,56 Đồng/Tấn
=> 518,74562 USD/Tấn (Lấy 233.435,5301 USD/450 Tấn)
Vậy giá chào bán cho mỗi tấn theo điều kiện DAP (Buyer’s warehouse),
Incoterms 2020 là 518,74562 USD/Tấn và giá cho tổng lô hàng theo điều kiện
DAP (Buyer’s warehouse), Incoterms 2020 là 233.435,5301 USD
3.5. Điều kiện DPU (Buyer’s warehouse), Incoterms 2020
DPU (Buyer’s warehouse)
= DAP (Buyer’s warehouse) + Phí dỡ hàng tại kho người mua
= 5.702.830.000 đồng + 7.329.000 đồng = 5.710.159.000 đồng = 233.735,5301 USD
=> 12.689.242,22 Đồng/Tấn
=> 519,4122891 USD/Tấn (Lấy 233.735,5301 USD/450 Tấn)
Vậy giá chào bán cho mỗi tấn theo điều kiện DPU (Buyer’s warehouse),
Incoterms 2020 là 519,4122891 USD/Tấn và giá cho tổng lô hàng theo điều kiện
DPU (Buyer’s warehouse), Incoterms 2020 là 233.735,5301 USD
3.6. Điều kiện DDP (Buyer’s warehouse), Incoterms 2020
DDP (Buyer’s warehouse)
= DAP (Buyer’s warehouse) + Chi phí nhập khẩu
= 5.702.830.000 đồng + 109.935.000 đồng = 5.812.765.000 đồng = 237.935,5301 USD
=> 12.917.255,56 Đồng/Tấn
=> 528,7456224 USD/Tấn (Lấy 237.935,5301 USD/450 Tấn)
Vậy giá chào bán cho mỗi tấn theo điều kiện DDP (Buyer’s warehouse),
Incoterms 2020 là 528,7456224 USD/Tấn và giá cho tổng lô hàng theo điều kiện
DDP (Buyer’s warehouse), Incoterms 2020 là 237.935,5301 USD